State & Local

  • September 25, 2024

    Colo. Sales Tax Panel OKs More Confidentiality In Audits

    Third-party sales tax audits performed on behalf of local jurisdictions in Colorado would face increased confidentiality standards under draft legislation approved Wednesday by a legislative panel.

  • September 25, 2024

    Dept. Asks Mich. Justices To Tackle Unitary Tax Case

    The Michigan Supreme Court should review an appellate court decision that found that insurance companies that are part of Nationwide should file their taxes as a unitary group because the case poses a significant public impact, the state Treasury Department said.

  • September 25, 2024

    Texas Court Denies District's Attempt To Boost Valuations

    A Texas trial court didn't err in throwing out a counterclaim brought by a local appraisal district to increase the assessed values of two multifamily properties, a state appeals court ruled Wednesday.

  • September 25, 2024

    NJ Bill Would Hike Threshold For Tax On Property Transfers

    New Jersey would raise the threshold for the imposition of a controlling interest transfer tax or an additional fee on transfers of various kinds of real property under a bill introduced in the state Assembly.

  • September 25, 2024

    Wyden Calls On 2025 Tax Bill To Include Partnership Reform

    Lawmakers should consider next year how to revise partnership tax laws to better collect on large businesses' income without harming smaller entities as Congress debates over how to address expiring tax provisions, Senate Finance Committee Chairman Ron Wyden said Wednesday.

  • September 25, 2024

    Puerto Rico Seeking Input On Implementing Global Min. Tax

    Puerto Rico's Department of the Treasury is looking for public comments regarding possible implementation of the Organization for Economic Cooperation and Development's 15% global corporate minimum tax on large multinational entities.

  • September 24, 2024

    Mo. Cannabis Shop Asks Appeals Court To Scrap County Tax

    A Missouri appeals court should overturn a lower court's ruling that the state's constitution allowed a county to impose a cannabis tax on businesses that are also charged city taxes within its boundaries, a cannabis company told the court.

  • September 24, 2024

    Microsoft Fights Mich. Tax Treatment Of Cost Share Payments

    Microsoft urged the Michigan Tax Tribunal to find that cost sharing agreement receipts from affiliates constituted licenses of intellectual property that should be included in its apportionment formula, arguing that the state's tax agency incorrectly followed federal transfer pricing rules in excluding the payments from its tax calculations.

  • September 24, 2024

    Mont. Regs Carry Out Individual Income Tax Changes

    Montana has adopted regulations to implement legislation enacted in 2021 and 2023 that made substantive changes to the state's individual income tax under regulatory updates adopted by the state Department of Revenue, according to a notice published in the state register.

  • September 24, 2024

    Ohio Dept. Floats Sales Tax Regs To Define Transient Guests

    Ohio would define "sleeping accommodation" and "transient guests" to carry out provisions of state sales tax law governing transactions between hotels and guests as part of regulations proposed by the state Department of Taxation.

  • September 24, 2024

    NY Marina Owes Sales Tax On Floating Docks Purchases

    A New York marina owes sales tax on its purchases of floating docks because the docks do not qualify as the installation of a capital improvement, the state Department of Taxation and Finance said in a ruling released Tuesday.

  • September 24, 2024

    Propane Sales To NY Home Not Taxed, Tax Dept. Says

    A New York homeowner who orders propane to heat a detached garage isn't required to pay state sales tax on the transaction, the state Department of Taxation and Finance said in an opinion released Tuesday.

  • September 24, 2024

    Calif. Authorizes Sending Sales Tax Notices Electronically

    California authorized the state Department of Tax and Fee Administration to send electronic notices for sales and use tax assessments and determinations regarding various other taxes and fees as part of a bill signed by Gov. Gavin Newsom.

  • September 24, 2024

    NY Energy Tax Break Available For Apt. Buildings, Dept. Says

    Gas and electricity used in a landlord's New York state apartment buildings, including common areas, are eligible for a sales tax exemption for residential energy sales, the state tax department said in an opinion released Tuesday.

  • September 24, 2024

    NY Dept. Says Online Directory Services Not Taxed

    New York's sales tax isn't levied on a business that maintains an online directory listing people who represent claimants seeking disability benefits, the state Department of Taxation and Finance said in an opinion released Tuesday.

  • September 24, 2024

    NY Dept. Says Online Astrology Readings Not Taxable

    A New York business that offers users personalized astrological birth-chart readings is not subject to tax because its services aren't taxable information services, the state tax department said in a ruling released Tuesday.

  • September 24, 2024

    NY Tax Dept. Says Foreign IT Services Are Taxable

    A foreign company that provides information technology services to businesses in New York must collect and remit sales tax on receipts from clients within the state, the state Department of Taxation and Finance said Tuesday.

  • September 24, 2024

    Insurer Wants Quick Appeal At 8th Circ. In DOL Tax Fight

    A health insurer will seek the Eighth Circuit's review after a federal judge refused to toss a suit from the U.S. Department of Labor claiming the company unlawfully took at least $66.8 million in Minnesota state tax liability from plans it administered to pay in-network providers.

  • September 24, 2024

    NJ Power Broker Says AG's 'Crime Thriller' Lacks A Crime

    Powerful New Jersey businessman George E. Norcross III Tuesday called the Garden State's 111-page indictment alleging he led a scheme to strong-arm the acquisition of waterfront property in Camden through threats of economic and reputational harm a "crime thriller with no crime," and said it must be dismissed.

  • September 24, 2024

    NY Blood Bought To Treat Livestock Not Taxed, Dept. Says

    Blood products are exempt from sales tax if bought for surgical procedures performed on certain livestock and poultry, the New York state tax department said in an opinion released Tuesday, but not if they are used on pets.

  • September 24, 2024

    Colo. General Fund Revenue In Aug. Down $63M

    Colorado's general fund revenue in August was $63 million lower than it was in the same month last year, according to the state Department of Revenue.

  • September 24, 2024

    NY Escape Rooms Subject To Sales Tax, Dept. Says

    Admissions charges to escape or "mystery" rooms, where customers participate in interactive challenges and activities, are amusements subject to sales tax, the New York state tax department said in an opinion released Tuesday.

  • September 24, 2024

    NY Tax Dept. Says Coffee-Flavored Drinks Not Taxed

    A New York business's sales of coffee-flavored products don't incur sales tax, the state Department of Taxation and Finance said in an advisory opinion released Tuesday.

  • September 24, 2024

    Ariz. Revenue Through August Tops Forecast By $119M

    Arizona's general revenue collection from July through August was $119 million higher than expected, according to the state Joint Legislative Budget Committee.

  • September 24, 2024

    NY Sales Tax Due On Vehicle's Lease Balance, Dept. Says

    A New York taxpayer who assumed a lease on a motor vehicle from another taxpayer owes sales tax on the remainder of lease payments despite tax being paid on the initial lease, the state Department of Taxation and Finance said in a ruling released Tuesday.

Expert Analysis

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

  • 7 Common Myths About Lateral Partner Moves

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    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

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